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M/s Electrotherm India Ltd., M/s Wespun Corpn. Ltd, M/s Sky Appliances Ltd Versus Commissioner, Central Excise & Service Tax, Rajkot

2015 (6) TMI 698 - CESTAT AHMEDABAD

Utilization of basic excise duty - Whether the Appellants are eligible to utilize the Basic Excise Duty for payment of Education Cess and Secondary & Higher Education Cess leviable on the final product. - Held that:- Decision in the case of M/s Ajant .....

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7-5-2015 - Hon ble Mr. P.K. Das, Member (Judicial),J. For the Petitioner : Shri Mithil Dave, Advocate For the Respondent : Shri Alok Srivastava, Authorised Representative ORDER Per: P.K . Das A common issue is involved in these appeals and therefore, .....

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tion Cess and Secondary & Higher Education Cess leviable on the final product. 3. I find that the issue is no more res-integra in view of the various decisions of the Tribunal/High Court in favour of the assessee as under:- i) M/s Ajanta Mfg. Ltd .....

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